ANALYSIS: GEARING UP FOR ASSURANCE ON EXTERNAL REPORTS
PART 2: EMERGING FORMS OF EXTERNAL REPORTING (EER) The board of directors of a company drive the company’s external report content. Without legislative requirements, they can steer decisions on what type of assurance, if any, is required on the information reported. By Ciara Craul Reintjes Integrated reporting, a subset of emerging forms of external reporting…